VAT refund for foreign taxable persons (§ 83 CZ VAT Act) – changes from 1 January 2026

As of 1 January 2026, there have been changes to the procedural rules for VAT refunds to foreign persons based on the principle of reciprocity. The entitlement to a tax refund will now be claimed in a VAT refund tax return.
Claims for tax refunds arising before 1 January 2026 (i.e. for received supplies with a taxable supply date up to 31 December 2025) must be submitted in accordance with the previous rules – by filing an Application by a Foreign Person for a VAT Refund pursuant to Section 83 of the VAT Act – no later than 30 June 2026.